Question

SEBI (Securities and Exchange Board of India) has recently notified disclosure norms on sustainable related Reporting for companies through the Business Reform and Sustainability Report (BSS

  • R . Which of the following statement is Incorrect?
A Now, Businesses will have to report on their social and environmental impacts too
B Report will be applicable to the top 100 listed entities, in terms of market capitalisation
C It would be mandatory from Financial Year 2022-23
D Sustainable Reporting includes the company's progress towards Environmental, Social and Governance (ESG) Goals
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